The plaintiff relies heavily on Hanson v. Dept. of Income Maintenance, 10 Conn. App. 14, 15-16, 521 A.2d 208 (1987), which states, in dicta, that the mailing of an appeal of an agency’s decision on the forty-fifth day is effective service. That case was decided, however, prior to the comprehensive changes to § 4-183 (c) and, therefore, does not assist the plaintiff in this appeal. In Glastonbury Volunteer Ambulance Assn., Inc. v. Freedom of Information Commission, supra, 227 Conn. 852-53, our Supreme Court held that if appeal documents are received by the clerk’s office beyond the forty-five day period, the Superior Court has no subject matter jurisdiction to hear the appeal. The appellant in that case mailed the appeal documents and served the parties within the forty-five day appeal period. The clerk’s office did not receive the appeal documents, however, until after the expiration of the appeal period. The issue in Glastonbury Volunteer Ambulance Assn., Inc., was whether the filing of the appeal occurred beyond the forty-five day appeal period, thereby depriving the trial court of subject matter jurisdiction. The court in that case addressed the filing requirement under § 4-183 and not the issue of when service of process is completed. Thus, Glastonbury Volunteer *717Ambulance Assn., Inc., did not address the issue in this case, namely, whether service is completed by the deposit of the appeal into the mail or by the actual receipt of the appeal by either the agency involved or the office of the attorney general. Nevertheless, we find instructive the court’s decision that the filing requirement in § 4-183 mandates receipt of the appeal documents within the forty-five day appeal period.